10-45-2.7. Retailers processing orders electronically.
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/sd/title-10/chapter-10-45/10-45-2-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The processing of orders electronically, including facsimile, telephone, the internet, or other electronic ordering process, does not relieve a retailer of responsibility for collection of the tax from the purchaser if the retailer is doing business in this state pursuant to §§ 10-45-2.5 to 10-45-2.9 , inclusive.